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<p>The government is determined to ensure that everyone who is entitled to the National
Minimum and Living Wage (NMW) receives it. Anyone who feels they have not been paid
the NMW should contact the Acas helpline on 0300 123 1100 or via the online complaints
form at gov.uk. HMRC reviews all complaints that are referred to them.</p><p> </p><p>All
businesses, irrespective of size or business sector are responsible for paying the
correct minimum wage to their staff. HMRC won’t hesitate to take action to ensure
that workers receive what they are legally entitled to.</p><p> </p><p>Most NMW cases
are subject to civil (non-criminal) sanctions, the consequences of which include fines
of up to 200% of the determined underpayment, and public naming.</p><p> </p><p>In
2016/17, HMRC issued around £4 million in penalties to 821 employers for underpaying
NMW to workers, and in 2017/18 issued over £14 million in penalties to 810 employers.</p><p>
</p><p>It is not possible to identify all NMW breaches involving the employment of
interns, as HMRC does not routinely record the employment characteristics of individual
workers who are owed and paid arrears. In most cases, interns would be repaid alongside
all other workers and the data recorded as a single entry against the company.</p>
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